THE KING v. RAILWAY ASSESSMENT AUTHORITY. (EX PARTE SOUTHAMPTON CORPORATION.)

(1937) 57 Ll.L.Rep. 22

KING'S BENCH DIVISION.(DIVISIONAL COURT.)

Before Lord Hewart (Lord Chief Justice), Mr. Justice Swift and Mr. Justice Goddard.

Railways - Rating - Revised Railway Valuation Roll-Draft roll providing that total rateable value of railway company should be settled at £2,250,000 -Representation made to Railway Assessment Authority by Southampton Corporation (as rating authority) complaining of apportionment of £101,520 to Southampton Docks-Contentions that the apportionment of the dock undertaking was insufficient, full regard not having been paid to all material considerations including the net receipts derived from the hereditament and the relative value of the land and buildings now occupied; and that of the total annual value of the undertaking that portion of the Southern Railway allocated to Southampton was less than a fair apportionment and that the total net value was incorrect-Refusal by Railway Assessment Authority to give effect to representation - Appeal by the railway company against cumulo - Reduction by H.L. (affirming R. & C. C.) to £2,180,000-Southampton Corporation notified that assessment of Southampton Docks was reduced to £100,000 - No appeal brought in statutory time by Southampton Corporation -Further appeal brought by railway company against cumulo - Cumulo reduced by H.L. (affirming R. & C. C.) to £1,077,131-Railway Assessment Authority directed to make requisite adjustments-Value of each constituent undertaking (including Southampton Docks) reduced in same proportion as cumulo had been reduced - Method of apportionment adopted by Railway Assessment Authority - Jurisdiction - Railways (Valuation for Rating) Act, 1930, Sects. 6, 9, 10.